The requirement for obtaining transferring process or transferring certificate
is by paying BPHTB and PPh (income tax). Paying BPHTB and PPh is the obligation
of taxpayers even though it can be paid through the Notary if the taxpayers ask the
Notary to pay the tax for them. The notary’s task in paying the tax on behalf of his
clients is the position of trust. However, the trust which has given by the clients is
abused by the Notary by making fictitious receipts. Based on the explanation above,
the researcher is going to study how about the Notary’s responsibility for the money
entrusted to him to pay BPHTB but he keeps it for himself, how about the legal
consequence if the Notary does not pay BPHTB with the money given to him by his
clients, and how about the legal authority of The Regional Notarial Supervisory
Board in monitoring notaries.
The method of the research was perspective, using legal provision approach
which was related to the payment of BPHTB by looking into primary, secondary, and
tertiary legal materials, equipped by analysis. Besides that, in order to support the
analysis, the researcher conducted interviews with the source persons, the Notary
and the Regional Supervisory Board officials in Medan in order to complete the
secondary data.
The result of the research showed that liability to pay BPHTB was the
obligation of the taxpayers; it was not the obligation of the Notary. However, since
the Notary had received the money for paying the tax from his clients, he had to be
responsible for paying the tax. If the Notary was suspected of doing the violation, he
could have sanction imposed on him as it was stipulated in Article 85 of Notarial
Profession Law, the Notary was considered violating criminal law and ethical code.
The criminal act done by the Notary in embezzling BPHTB did not immediately
abrogate the notarial instrument since the Notary personally who had done the
crime. The buyer and the seller eventually pay the BPHTB and the PPh. In order to
prevent the Notary from violating the law, it is recommended that the Regional
Supervisory Board should exercise control and monitoring firmly and strictly. Law on
criminal sanction should be stipulated in the Notarial Profession Law in order to
prevent the Notary, personally or professionally, from violating the law and the
lessen the violation itself.